Estate of Lorraine C. Disbrow, Deceased, Martha D. Johnson, Executrix - Page 4

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          testate, having executed a last will and testament on August 24,            
          1978.  Pursuant to that document, decedent bequeathed her estate            
          to her children in equal shares.  Decedent’s estate, as reported            
          on the Federal estate tax return, consisted primarily of cash,              
          stocks, bonds, and annuities, and the reported bequest to each              
          child was $118,000.                                                         
               Decedent’s husband, John Disbrow, had died on February 23,             
          1993.  He and decedent had five children:  Martha Johnson, Nancy            
          Kerrigan, Linda Labet, Sarah Disbrow, and David Disbrow.  When              
          decedent died, she also had four children-in-law:  Robert Johnson           
          (married to Martha Johnson), Patrick Kerrigan (married to Nancy             
          Kerrigan), Michael Labet (married to Linda Labet), and David                
          Wishart (married to Sarah Disbrow).  At the time of the                     
          partnership agreement discussed infra, Martha Johnson and her               
          husband lived in Hampstead, New York; Nancy Kerrigan and her                
          husband lived in San Jose, California; Linda Labet and her                  
          husband lived in New Milford, Connecticut; Sarah Disbrow and her            
          husband lived in Lincoln, Nebraska; and David Disbrow lived                 
          unmarried in Fort Lauderdale, Florida.  Decedent’s children and             
          children-in-law all survived her.                                           












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